The strategy document (sustainable community strategy) which local authorities must prepare (and may from time to time modify) for promoting or improving the economic, social and environmental well-being of their area and contributing to the achievement of sustainable development in the United Kingdom (see the Local Government Act 2000, s 4).

The process where a member gives up all or part of his/her pension in exchange for an immediate lump sum payment.

Trivial commutation lump sums The conditions for payment of a trivial commutation lump sum as an authorised member payment are as follows: • the payment must be made either from a defined benefit arrangement, a collective defined contribution arrangement, in respect of a money purchase pension already in payment, or a combination thereof • the member must have either reached normal minimum pension age or met the ill-health condition • the member must have some lump sum allowance available • the payment must extinguish any entitlement to defined benefits, collective money purchase benefits and payments of in-payment money-purchase in-house scheme pensions that the member has under the pension scheme • the value of the member's pension rights across all schemes must not exceed £30,000 on the valuation date (known as the nominated date) • the lump sum payment must be paid within a 12-month window (known as the commutation period), and • The payment is made either: ◦ at the time when no trivial commutation lump sum has previously been paid to the member, or ◦ before

The World Trade Organization (WTO) has welcomed Comoros as its 165th member following 17 years of negotiations. Director-General Ngozi Okonjo-Iweala said the accession marks a significant step for Comoros in its economic transformation and regional integration efforts in Africa. Comoros also announced its formal acceptance of the WTO Agreement on Fisheries Subsidies, becoming the 82nd member to do so. The Agreement sets binding, multilateral rules to curb harmful subsidies, which are a key factor in the widespread depletion of the world's fish stocks.

ARCHIVED: This archived Checklist is a summary of the reporting requirements that were introduced by the Companies (Miscellaneous Reporting) Regulations 2018, SI 2018/860. It is not maintained and is for background information only. The Companies (Miscellaneous Reporting) Regulations 2018, SI 2018/860 (2018 Regulations) introduced new reporting requirements for certain categories of company. The reporting requirements laid down by the 2018 Regulations applied in relation to accounting periods beginning on or after 1 January 2019 (other than the restoration of the requirement for small community interest companies (CICs) to report on directors’ remuneration, which applied to CIC reports for financial years ending on or after 7 August 2018). This table summarises the reporting requirements introduced by the 2018 Regulations as at the date they were introduced: Regulation of the 2018 Regulations Reporting requirement Companies in scope Regulation 4 Include in the strategic report a separately identifiable statement (section 172 statement) describing how the directors have had regard to employees and other interests when performing their duty under section 172 of the Companies

This Practice Note provides useful links to various versions of the Companies Act 1985 (CA 1985), the tables of destinations and origins for the Companies Act 2006 (CA 2006) and Table A articles (being the articles of association that are available by default to companies limited by shares incorporated under CA 1985 or the Companies Act 1948 (CA 1948)). Companies Act 1985 Although very little of CA 1985 is still in force, some provisions remain: CA 1985 remaining in force (as at 1 August 2025): Butterworths Company Law Handbook [5.1]. For snapshots of CA 1985 as it was in force between 2006 and

Like any other legislation, the Companies Act 2006 (CA 2006) is open to amendment. It was amended during the period of its implementation and it has been amended subsequently. In addition, CA 2006 provides in numerous places for secondary legislation

Every Public Act of Parliament (Act) introduced since 1999 has associated explanatory notes, except Appropriation, Consolidated Fund, Finance and Consolidation Acts. Explanatory notes are created by the government department responsible for the subject matter of the Act in question. They are intended to explain what an Act sets out to achieve and to make

The Companies Act 2006 (CA 2006) received Royal Assent on 8 November 2006, having started life as the Company Law Reform Bill and then becoming the Company Law Bill. It was the product of approximately ten years of consideration given to company law reform, during which there were a number of consultations and much debate. For more information on the background to CA 2006, see Practice Note: Companies Act 2006—history and approach to implementation. CA 2006 was brought into force over a period of three years, there being several implementation dates between (and including) 8 November 2006 to 1 October 2009. It was originally intended

The Companies Act 2006 (CA 2006) embodies the most wide-ranging reform of company law in over 20 years. It was brought into force on a staggered basis over a period of around three years and its final provisions came into effect on 1 October 2009. It replaces the Companies Act 1985 (CA 1985) as the key UK company law statute and, while to a large extent CA 2006 restates the law as in force under CA 1985, it also contains significant changes to it. Although most of CA 1985 was repealed as CA 2006 was implemented, a small proportion of CA 1985 remains in force. For more information, see Practice Note: Companies Act 1985 and Table A. Comprising 1,300 sections and 16 schedules, CA 2006 was thought to be the longest statute passed into English law at the time of its Royal Assent. In addition to its length, there are two other notable features in terms of the way it is drafted: • it is drafted in relatively plain English, avoiding some of the archaic

The Companies Act 2006 (CA 2006) embodies the most wide-ranging reform of company law in over 20 years. It was brought into force on a staggered basis over a period of around three years and its final provisions came into effect on 1 October 2009. For a discussion of the history behind CA 2006 and how it was implemented, see Practice Note: Companies Act 2006—history and approach to implementation. Implementation of key provisions The major implementation dates for CA 2006 and the key provisions that came into force on those dates are set out in this Practice Note. However, it is important to note that a CA 2006 provision may be subject to transitional provisions and savings that mean it does not take immediate effect for every company on the day that it comes into force (see Practice Note: Companies Act 2006—history and approach to implementation and Companies Act 2006—commencement orders). Although they are not CA 2006 provisions, it should be noted that the Disclosure Guidance and Transparency Rules of the Financial Conduct Authority

A company may choose to adopt a default set of articles of association that are laid down by statutory instrument. For companies incorporated under the Companies Act 2006 (CA 2006), those are the model articles. Generally, the form of model articles that applies to such a company is the model articles in force at the date of the company's incorporation and, if the model articles are altered by statutory